Compilation and Review: Issues & Updates Webcast Replay

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Overview

8 Credits
ONLINE

Learn about the new 2013 and 2014 compilation and review professional standards, which represent the most significant changes to these standards in over 30 years. Review pertinent, specially selected standards from earlier years.

Objectives

Provide the participants with an advanced update of the new compilation and review standards for 2013 and 2014. Also, provide a review of selected revised professional compilation and review standards that still apply from earlier years

Note this course is being broadcast live as a webcast.

Major Topics

  • New compilation and review standards for 2013, including SSARS 19, Compilation and Review Engagements, and the Financial Reporting Platform for SMEs from the AICPA
  • New releases from the FASB’s Private Company Council and its status
  • New issues about the accumulation of Review Evidence
  • New issues about the concept of materiality for compilation and review engagement
  • New issues in Compilation and Review engagement letters and review representation letters specified in SSARS 15-19
  • New issues regarding the preparation of financial statements from the PEEC and the AICA's applies
  • An advanced look at documentation standards will be reviewed for changes required by new compilation and review standards
  • Updates on previously issued standards that may still apply and their involvement with SSARS 19
  • IASB and International Financial Reporting Standards status as applies to compilation and review engagements
  • Further updates that impact on compilation and review engagements that include:  new Quality Control Standards (SQCS8) and its requirements; status of “Mobility” issues combined with “Substantial Equivalency”; status of Peer Review and related regulatory problems and changes in Florida Statutes and Florida Administrative Code
  • Ethics Interpretation 101-3 will be explored for revisions and updates in attest/nonattest applications specifically dealing with compilation and review issues
  • Any other matters deemed appropriate and timely

Designed For

Professionals in public practice, industry, government and education who deal with nonpublic entities

Prerequisite

None

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